Tea industry being one of the most important sources of revenue for the state of Assam has been undergoing various changes to improve the system of record keeping over the last decade. Cost information is a fundamental and vital tool that helps a manager to make a number of decisions, which may have enormous impact on the profitability of the entire organisation. Cost accounting also helps in controlling inefficiency by minimising wastages. This study explores the record keeping system of cost information and their uses in managerial function of the tea manufacturing units in the Dibrugarh District of Assam.

KEY WORDS:Tea, Industry, cost, Records, accounting, dibrugarh